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V1319-20 8 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · obligación de declarar

Obligation to file an Income Tax return if capital losses are equal to or greater than €500

A taxpayer inquired whether they were required to file a 2019 Income Tax return given they had no employment income but did incur a capital loss from the sale of a family home. The Directorate General for Taxes (DGT) ruled that filing is mandatory.

The question raised

Cuestión planteada No habiendo obtenido rendimientos del trabajo, pregunta si está obligada a presentar la declaración del IRPF-2019.

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